engleski

Criminal offence of tax evasion - the european and croatian legal framework

Tax evasion or tax avoidance is an omnipresent issue not only in the Republic of Croatia but also in all the Member States of the European Union. The diversity of legal frameworks does not help in the consolidation of the situation nor the reducing of tax evasion and tax avoidance. Identification of manifestation forms of tax evasion is the first step in solving the same issues and investing in new technologies, knowledge, and transparency is the important part of improving and maintaining the quality of any tax system. In this process, the importance of cooperation between the Member States lies within the new proposal for a package of measures against tax avoidance in economic operations in the European Union and the effort to improve tax transparency as well as prevention of aggressive tax planning. Strengthening tax treaties with third countries, which are not members of European Union, is of great importance in terms of tax avoidance in economic operations as well as developing efficient external strategy for effective taxation which would provide with consensual formulated obligations for Member States and from Member states to third countries in order to compliance with standards of transparency and automatic exchange of information for creating fair tax market

Case law of court of justice ; Efficient taxation ; Manifestation forms of tax evasion ; Tax avoidance ; Tax evasion

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